The Impact of Applying the Common Customs Tariff on Armenian Exports of Tobacco Products

The market of tobacco products in Ukraine is one of the most dynamic and competitive. It develops under the influence of certain factors that cause structural changes, therefore, the aim of the article is to conduct a comprehensive analysis of transformation processes in the market of tobacco and their alternatives in Ukraine and identify the factors that cause them. The high level of tax burden and the proliferation of alternative products with a potentially lower risk to human health, including heating tobacco products and e-cigarettes, are key factors in the market’s transformation process. Their presence leads to an increase in illicit turnover of tobacco products, which accounts for 6.37% of the market, and the gradual replacement of cigarettes with alternative products, which account for 12.95%. The presence on the market of products that are not taxed or taxed at lower rates is one of the reasons for the reduction of excise duty revenues. According to the results of 2019, the planned indicators of revenues were not met by 23.5%. Other reasons for non-fulfillment of excise duty revenues include: declining dynamics of the tobacco products market; reduction in the number of smokers; reorientation of «cheap whites» cigarette flows from Ukraine to neighboring countries; tax avoidance. Prospects for further research are identified, namely the need to develop measures for state regulation and optimization of excise duty taxation of tobacco products and their alternatives, taking into account the risks to public health and increasing demand of illegal products.

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The impact of applying the Common Customs Tariff on the armenian export of Cut and Polished Gems to Russia

Economics and Management ◽

10.35854/1998-1627-2019-11-33-41 ◽

2019 ◽

pp. 33-41

Author(s):

V. L. Harutyunyan ◽

S. V. Dokholyan ◽

A. R. Makaryan

Keyword(s):

Manufacturing Sector ◽

Practical Implication ◽

Dominant Role ◽

New Technology ◽

Manufacturing Companies ◽

Medium Term ◽

Diamond Cutting ◽

Global Trends ◽

The Common ◽

The Impact

The presented study discusses the issues of applying the Common Customs Tariff (CCT) rates of the Eurasian Economic Union (EAEU) on rough diamonds and the impact thereof on the exports of stones cut and polished inArmeniaand then exported toRussia.Aim. The study aims to identify the possible strategies Armenian diamond cutting and polishing companies could adopt as a response to the application of the CCT rates on rough diamonds and how it would affect exports to various destinations, namely to Russia.Tasks. The authors analyze the current state of the gems and jewelry sector and substantiate the need to either integrate it into the jewelry manufacturing sector or to apply various strategies to facilitate exports to either Russia or other destinations in the medium term in response to the application of the CCT rates.Methods. This study uses general scientific methods of cognition, including analytical and methodological approaches and elements of forecasting. Possible strategies the Armenian diamond cutting and polishing companies could adopt in the medium term in response to the application of the EAEU CCT rates are determined using the analytical research method, forecasts in the context of the developments in the Armenian gem processing and jewelry market and global trends, statistical data on the imports and exports of cut and polished gems and jewelry for 2014–2018 published by the UN Comtrade Statistics.Results. Statistics on the exports of processed diamonds from 2014 to 2018 highlights the issue associated with the loss of competitiveness suffered by Armenian companies (mainly in comparison with Indian diamond cutters). The major global trends in the diamond cutting and polishing business indicate that it could be virtually impossible for Armenian cutters and polishers to compete with Indian companies in the medium term if they do not comes to investing in new technology to achieve operational efficiency. For these companies, it is important not to lose the Russian market due to an increase in the tariff rate and concentrate on the processing of gems that are larger than 1 carat. Another strategy to avoid an increase in the customs tariff rates would depend on the Armenian government’s ability to negotiate with Russia in respect of direct imports of diamond stones from Russian manufactures. Two other options for Armenian cutters involve focusing on cutting and polishing of rubies, sapphires, emeralds, etc. or integrating into the jewelry sector either by being the primary supplier or by considering this business as a channel to sell processed diamond stones by setting up their own jewelry manufacturing companies.Conclusions. With CCT going into effect in January 2021 and India’s dominant role in the diamond cutting and polishing business, Armenia needs to carefully consider all of the strategies the Armenian companies could adopt, as discussed above. As a member state of the EAEU, Armenia freely exports to Russia, however, further exports to Russia would depend on Armenia’s ability to ensure that cost-effective operations are in place, or to concentrate on the processing of precious gems rather than diamonds, or to switch to the manufacturing of jewelry items as a major export item.Practical Implication. The findings of this study could be of interest to the Ministry of Economy of the Republic of Armenia and Business Armenia that could be used in elaborating the strategy for the development of Armenian gems and jewelry sector of the economy.

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TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2020.03.03.006 ◽

2020 ◽

Vol 3 (3) ◽

pp. 36-40

Author(s):

A. A. IDRISOV ◽

Keyword(s):

Tax Policy ◽

Negative Impact ◽

Tobacco Products ◽

Excise Tax ◽

Trade Relations ◽

Excise Taxes ◽

Tax Revenues ◽

Eurasian Economic Union ◽

Economic Union ◽

The Impact

The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustainable export-import foreign trade relations and a single market of legalized smoking products. The article is aimed at developing recommendations on strengthening the economy of tobacco production in the context of the creation of the Eurasian Economic Union, as well as on increasing tax revenues from them.

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Marine Quality Standards: Their Derivation and Application in the United Kingdom

Water Science & Technology ◽

10.2166/wst.1985.0213 ◽

1985 ◽

Vol 17 (6-7) ◽

pp. 1187-1198 ◽

Cited By ~ 1

Author(s):

G. Mance ◽

A. R. O'Donnell

Keyword(s):

Coastal Waters ◽

Sublethal Effects ◽

Quality Standards ◽

Toxicity Data ◽

Marine Life ◽

Nickel Zinc ◽

The United Kingdom ◽

The Common ◽

Lead Nickel ◽

The Impact

This paper discusses the derivation of environmental quality standards for coastal waters and the difficulties of using such standards for controlling industrial discharges. Attention is focused on the common List II substances, copper, chromium, lead, nickel, zinc and arsenic - and their effects on marine life. The adequacy of existing toxicity data is discussed and it is concluded that long exposure tests are required to provide information on sublethal effects. Such data are currently limited. It is also important that consideration be given to the effects that reducing salinities and increasing temperatures have in increasing the toxicity of these substances. The complexity of interpreting the results of laboratory toxicity data to coastal waters is discussed with reference to a study of the impact of an industrial discharge.

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Larvae of the blow fly Caiusa testacea (Diptera: Calliphoridae) as egg predators of Polypedates cruciger Blyth, 1852 (Amphibia: Anura: Rhacophoridae)

Journal of Threatened Taxa ◽

10.11609/jott.5740.12.17.17374-17379 ◽

2020 ◽

Vol 12 (17) ◽

pp. 17374-17379

Author(s):

W.G.D. Chathuranga ◽

K. Kariyawasam ◽

Anslem De Silva ◽

W.A.Priyanka P. De Silva

Keyword(s):

Sri Lanka ◽

High Impact ◽

Tree Frog ◽

Blow Fly ◽

Breeding Habitats ◽

The Family ◽

Water Container ◽

The Common ◽

Natural Breeding ◽

The Impact

We investigated the impact of dipteran predators on eggs in foam nests of the Common Hour-glass Tree Frog Polypedates cruciger Blyth, 1852 (Anura: Rhacophoridae) in central Sri Lanka. Foam nests (n=24) of P. cruciger were examined at their natural breeding habitats and infected (n=8) and uninfected spawns (n=16) were identified. Emerging tadpoles were collected in a water container hung under each spawn and the average number of tadpoles (N) hatched from infected spawns (N=0) was compared with that of uninfected spawns (N=354 ± 67). Three severely infected spawns were brought to the laboratory and the fly larvae were reared until they metamorphosed to adults. Morphological and molecular identification of the flies confirmed them as belonging to Caiusa testacea Senior-White, 1923 of the family Calliphoridae. The infected spawns were completely destroyed and an estimated average of 400 P. cruciger eggs per spawn were lost. The results revealed a high impact of Caiusa testacea on egg and embryo mortality of P. cruciger.

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Theory and Method and the Stakes of a Fragmented Discipline: Or, What Economics Taught Me About the Study of Religion

Journal of the American Academy of Religion ◽

10.1093/jaarel/lfaa060 ◽

2020 ◽

Author(s):

Thomas A Lewis

Keyword(s):

Religious Studies ◽

The Public ◽

Global Pandemic ◽

Recent Developments ◽

The Common ◽

The Impact ◽

Academic Study

Abstract As a discipline, the academic study of religion is strikingly fragmented, with little engagement or shared criteria of excellence across subfields. Although important recent developments have expanded the traditions and peoples studied as well as the methods used, the current extent of fragmentation limits the impact of this diversification and pluralization. At a moment when the global pandemic is catalyzing profound pressures on our universities and disciplines, this fragmentation makes it difficult to articulate to the public, to non-religious studies colleagues, and to students why the study of religion matters. We therefore too often fall back on platitudes. I argue for a revitalized methods and theories conversation that connects us even as it bears our arguments and disagreements about what we do and how. Courses in methods and theories in the study of religion represent the most viable basis we have for bringing the academic study of religion into the common conversation or argument that constitutes a discipline without sacrificing our pluralism.

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Roles of Microglial Ion Channel in Neurodegenerative Diseases

Journal of Clinical Medicine ◽

10.3390/jcm10061239 ◽

2021 ◽

Vol 10 (6) ◽

pp. 1239

Author(s):

Alexandru Cojocaru ◽

Emilia Burada ◽

Adrian-Tudor Bălșeanu ◽

Alexandru-Florian Deftu ◽

Bogdan Cătălin ◽

...

Keyword(s):

Ion Channels ◽

Neurodegenerative Diseases ◽

Excitable Cells ◽

Proton Channels ◽

Voltage Gated ◽

Cellular Processes ◽

Pathological Conditions ◽

The Common ◽

Transient Receptor ◽

The Impact

As the average age and life expectancy increases, the incidence of both acute and chronic central nervous system (CNS) pathologies will increase. Understanding mechanisms underlying neuroinflammation as the common feature of any neurodegenerative pathology, we can exploit the pharmacology of cell specific ion channels to improve the outcome of many CNS diseases. As the main cellular player of neuroinflammation, microglia play a central role in this process. Although microglia are considered non-excitable cells, they express a variety of ion channels under both physiological and pathological conditions that seem to be involved in a plethora of cellular processes. Here, we discuss the impact of modulating microglia voltage-gated, potential transient receptor, chloride and proton channels on microglial proliferation, migration, and phagocytosis in neurodegenerative diseases.

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E-cigarettes from the perspective of teenagers – results of focus studies

European Journal of Public Health ◽

10.1093/eurpub/ckaa166.1006 ◽

2020 ◽

Vol 30 (Supplement_5) ◽

Author(s):

K Pluta ◽

Ł Balwicki

Keyword(s):

Young People ◽

Preventive Measures ◽

Electronic Cigarettes ◽

Smoking Status ◽

Risky Behaviors ◽

Tobacco Prevention ◽

Tobacco Products ◽

Traditional Tobacco ◽

The Impact ◽

Natural Way

Abstract Research shows that over 80% of smokers start their habit under the age of 18. A few years ago young people undertook risky behaviors related to nicotine initiation mainly by smoking cigarettes. Today, next to traditional tobacco products, electronic cigarettes are becoming more and more popular. Due to the prevalence of new forms of nicotine addiction, modification of anti-tobacco prevention programs is required. The purpose of the research was exploration - learning the opinions and attitudes of young people towards e-cigarettes. The qualitative study was conducted using the FGI method (focus group interview). The meetings were modereted by specially trained psychologists. 48 students participated in the meetings of six focus groups, divided by gender and smoking status (smokers/non-smokers). The participants are young people aged 15-19, attending high schools in Warsaw, Kielce and Lublin. In conversations, young people emphasized the impact of e-cigarettes in smoking initiation - it usually occurs at the age of 12-14. E-cigarettes are perceived as cigarettes “for younger”, non-addictive, less serious, providing more entertainment. 'Cloud chasing' is particularly popular. They perform social functions - they are helpful in establishing relationships. Teenagers do not see the harmfulness of e-cigarettes. Participants mentioned their advantages over traditional tobacco products - they can be smoked everywhere and do not leave an unpleasant smell. Some of the respondents admit to the simultaneous use of electronic and traditional cigarettes. Moreover, many parents allow children to smoke electronic cigarettes. Vaping have become a natural way to relaxation and socialization for adolescents. E-cigarettes do not have such a negative connotation as traditional tobacco products. Young people do not see them as harmful, which is a challenge for effective preventive measures. Key messages Adolescents do not see e-cigarettes as harmful, which is a challenge for effective preventive measures. Vaping have become more and more popular - it's natural way to relaxation and socialization for young people.

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Viscoelastometric Testing to Assess Hemostasis of COVID-19: A Systematic Review

Journal of Clinical Medicine ◽

10.3390/jcm10081740 ◽

2021 ◽

Vol 10 (8) ◽

pp. 1740

Author(s):

Marion Bareille ◽

Michaël Hardy ◽

Jonathan Douxfils ◽

Stéphanie Roullet ◽

Dominique Lasne ◽

...

Keyword(s):

Systematic Review ◽

Mechanical Strength ◽

Small Sample ◽

The Common ◽

Small Sample Sizes ◽

Definition Of ◽

Reported Data ◽

Prophylactic Anticoagulation ◽

The Impact ◽

Heparin Neutralization

Infection by SARS-CoV-2 is associated with a high risk of thrombosis. The laboratory documentation of hypercoagulability and impaired fibrinolysis remains a challenge. Our aim was to assess the potential usefulness of viscoelastometric testing (VET) to predict thrombotic events in COVID-19 patients according to the literature. We also (i) analyzed the impact of anticoagulation and the methods used to neutralize heparin, (ii) analyzed whether maximal clot mechanical strength brings more information than Clauss fibrinogen, and (iii) critically scrutinized the diagnosis of hypofibrinolysis. We performed a systematic search in PubMed and Scopus databases until December 31st, 2020. VET methods and parameters, and patients’ features and outcomes were extracted. VET was performed for 1063 patients (893 intensive care unit (ICU) and 170 non-ICU, 44 studies). There was extensive heterogeneity concerning study design, VET device used (ROTEM, TEG, Quantra and ClotPro) and reagents (with non-systematic use of heparin neutralization), timing of assay, and definition of hypercoagulable state. Notably, only 4 out of 25 studies using ROTEM reported data with heparinase (HEPTEM). The common findings were increased clot mechanical strength mainly due to excessive fibrinogen component and impaired to absent fibrinolysis, more conspicuous in the presence of an added plasminogen activator. Only 4 studies out of the 16 that addressed the point found an association of VETs with thrombotic events. So-called functional fibrinogen assessed by VETs showed a variable correlation with Clauss fibrinogen. Abnormal VET pattern, often evidenced despite standard prophylactic anticoagulation, tended to normalize after increased dosing. VET studies reported heterogeneity, and small sample sizes do not support an association between the poorly defined prothrombotic phenotype of COVID-19 and thrombotic events.

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